中路北方公司财务业务一体化管理研究

发布时间：2018-01-13 22:06

本文关键词：中路北方公司财务业务一体化管理研究　出处：《长沙理工大学》2013年硕士论文　论文类型：学位论文

【摘要】：本文首先对施工企业财务业务一体化管理基本理论进行综述，对比分析了目前我国财务业务一体化管理的实施状况，然后以中路北方公司为例，分析该公司财务业务一体化管理的实施现状及探讨其存在的问题，并针对中路北方公司财务业务一体化管理中存在的问题，提出一套切实可行的财务业务一体化的设计方案，最后为该方案的顺利实施设计制定了保障措施。中路北方公司作为一家典型的施工企业，加强财务业务一体化管理，能同步收集业务信息和财务信息，建立业务系统的数据与财务系统的数据建立共享对应关系，实现业务子系统与账务子系统之间的数据能良性对接，切实加强业务信息系统和财务信息系统集成和融合。同时，通过流程梳理使得隐性的管理流程显性化，把公司业务管理流程固化在业务信息系统之中，同时把会计核算流程固化在财务信息系统之中，，从而信息系统承担了重要的信息传递和固化公司管理流程的任务，有利于优化和重组企业管理流程，促使企业加快从职能化管理向流程化管理模式转变。本文研究设计了一套符合中路北方公司现状的财务业务一体化管理设计方案。在包括网络、数据库、管理软件平台等IT环境下，将计算机“事件驱动”概念引入流程设计，将经济业务管理流程、财务管理流程内置于业务信息系统和财务信息系统中，建立基于业务事件驱动的财务业务一体化信息处理流程，并将异构的数据库系统连接实现数据共享，使业务系统与财务系统实现数据对接，让各个系统有效的协同，提高各个应用系统的可用性。中路北方公司在实施财务业务一体化后，预计可以改变财务业务信息的传递方式，在业务处理的同时会计信息自动生成，使财务和业务有机衔接，财务信息与业务信息将会实现高度集成和共享，同时也将会改变财务管理和经济业务管理模式，较以前更加透明，大大提高内部控制的有效性。
[Abstract]:Firstly , this paper reviews the basic theory of financial business integration management in construction enterprise , compares and analyzes the current situation of financial business integration management in China , then analyzes the current situation of the integration management of the company ' s financial business and discusses its existing problems , and puts forward a feasible and feasible design scheme for the integrated management of finance business in the North China . Finally , the safeguard measures are formulated for the successful implementation of the scheme . Zhonglu North Company , as a typical construction enterprise , strengthens financial business integration management , can synchronously collect business information and financial information , establishes a shared correspondence relationship between the data of the business system and the financial system , and can effectively strengthen the integration and integration of the business information system and the financial information system . At the same time , the business management process of the company is solidified in the business information system , so that the information system assumes the task of important information transfer and solidification company management process , and is beneficial to optimizing and restructuring the enterprise management process , and promoting the enterprise to accelerate the transformation from the functional management to the process management mode . In this paper , we design a set of financial business integrated management scheme which accords with the current situation of North China . In the IT environment including network , database and management software platform , the concept of computer " event - driven " is introduced into the process design , the business management process and financial management process are put into the business information system and the financial information system , the business event - driven financial business integration information processing flow is established , and the heterogeneous database system is connected to realize data sharing , so that the business system and the financial system can realize data docking , and the system can effectively cooperate with each system to improve the usability of each application system . After implementing the financial business integration , Zhonglu North Company is expected to change the transfer mode of financial business information , and the accounting information is automatically generated at the same time of the business process , so that the financial and business organic cohesion , financial information and business information will realize highly integrated and shared , and meanwhile , the financial management and economic business management mode will be changed , which is more transparent and more transparent , thereby greatly improving the effectiveness of the internal control .

【学位授予单位】：长沙理工大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F275;F426.92

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